KOALAM BEDDING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
KOALAM BEDDING
Largest movements
- Cash -€5,979
down €5,979 (-92.5%), from €6,465 to €486
mainly Trade debts (-€31,311) and Tax, wage and social debts (-€17,324)
- Stocks and contracts +€5,000
up €5,000 (+28.6%), from €17,500 to €22,500
- Receivables within one year -€1,314
down €1,314 (-99.6%), from €1,319 to €5
- Deferred charges and accrued income -€361
down €361 (-30.6%), from €1,179 to €818
- Other debts +€42,285
new in 2024: €42,285
- Trade debts -€31,311
down €31,311 (-49.6%), from €63,065 to €31,754
- Tax, wage and social debts -€17,324
down €17,324 (-90.7%), from €19,109 to €1,785
of which Remuneration and social security: -€14,958
- Profit (loss) carried forward +€3,696
up €3,696 (+5.2%), from -€70,977 to -€67,281
- Turnover +€76,571
new in 2024: €76,571
- Purchases and services +€71,896
new in 2024: €71,896
- Staff costs -€28,536
no longer reported in 2024 (was €28,536)
- Gross operating margin -€4,844
down €4,844 (-50.8%), from €9,539 to €4,695
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,797 | €27,143 | -€2,654 | -8.9% |
| Fixed assets | 21/28 | €3,334 | €3,334 | = | 0.0% |
| Financial fixed assets | 28 | €3,334 | €3,334 | = | 0.0% |
| Current assets | 29/58 | €26,463 | €23,809 | -€2,654 | -10.0% |
| Stocks and contracts in progress | 3 | €17,500 | €22,500 | +€5,000 | +28.6% |
| Stocks | 30/36 | €17,500 | €22,500 | +€5,000 | +28.6% |
| Amounts receivable within one year | 40/41 | €1,319 | €5 | -€1,314 | -99.6% |
| Other amounts receivable | 41 | €1,319 | €5 | -€1,314 | -99.6% |
| Cash at bank and in hand | 54/58 | €6,465 | €486 | -€5,979 | -92.5% |
| Deferred charges and accrued income | 490/1 | €1,179 | €818 | -€361 | -30.6% |
| Total equity and liabilities | 10/49 | €29,797 | €27,143 | -€2,654 | -8.9% |
| Equity | 10/15 | -€52,377 | -€48,681 | +€3,696 | +7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,977 | -€67,281 | +€3,696 | +5.2% |
| Amounts payable | 17/49 | €82,174 | €75,824 | -€6,350 | -7.7% |
| Amounts payable within one year | 42/48 | €82,174 | €75,824 | -€6,350 | -7.7% |
| Trade debts | 44 | €63,065 | €31,754 | -€31,311 | -49.6% |
| Suppliers | 440/4 | €63,065 | €31,754 | -€31,311 | -49.6% |
| Taxes, remuneration and social security | 45 | €19,109 | €1,785 | -€17,324 | -90.7% |
| Taxes | 450/3 | €4,151 | €1,785 | -€2,366 | -57.0% |
| Remuneration and social security | 454/9 | €14,958 | - | -€14,958 | |
| Other amounts payable | 47/48 | - | €42,285 | +€42,285 | |
| Turnover | 70 | - | €76,571 | +€76,571 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €71,896 | +€71,896 | |
| Remuneration, social security and pensions | 62 | €28,536 | - | -€28,536 | |
| Other operating charges | 640/8 | €118 | €50 | -€68 | -57.6% |
| Gross operating margin | 9900 | €9,539 | €4,695 | -€4,844 | -50.8% |
| Operating profit (loss) | 9901 | -€19,115 | €4,645 | +€23,760 | |
| Financial income | 75/76B | €51 | - | -€51 | |
| Recurring financial income | 75 | €51 | - | -€51 | |
| Financial charges | 65/66B | €1,668 | €949 | -€719 | -43.1% |
| Recurring financial charges | 65 | €1,668 | €949 | -€719 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,732 | €3,696 | +€24,428 | |
| Profit (loss) for the period | 9904 | -€20,732 | €3,696 | +€24,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,732 | €3,696 | +€24,428 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.